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It also details public inspection rules for completed returns and related schedules, plus assistance options like phone help and IRS email subscriptions for updates on exempt organization tax law and services.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-form-990-return-of-organization-exempt-from-income-tax-purpose-and-general-instructions/307020/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-form-990-return-of-organization-exempt-from-income-tax-purpose-and-general-instructions/307020.png","ImageObject",442,249,{"name":42,"@type":43},"Blitz","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",9,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the purpose of Form 990 and the related 990-EZ instructions?","Question",{"text":63,"@type":64},"Forms 990 and 990-EZ are used by eligible organizations to provide the IRS with information required by section 6033. The instructions explain how to complete the return and what information must be supplied.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Which organizations generally must file Form 990 or 990-EZ?",{"text":68,"@type":64},"Most tax-exempt organizations required to file annual information returns with the IRS use Form 990 or 990-EZ. The instructions include a section titled “Who Must File” and also cover organizations not required to file Form 990 or 990-EZ.",{"name":70,"@type":61,"acceptedAnswer":71},"How does public inspection of returns work for Form 990?",{"text":72,"@type":64},"Completed Form 990 or 990-EZ is generally available for public inspection as required by section 6104. The instructions also explain which parts of Schedule B may be open to public inspection for certain filers, and direct readers to Appendix D for details.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},307020,1790644495,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":136,"language":137,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":12,"update_tm":141,"read_time":142},24464137899374,"https://us-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","2025  \nInstructions for Form 990 Return of Organization Exempt From Income Tax  \nUnder section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code  \n(except private foundations)   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nContents Page Purpose of Form ............................  1  \nPhone Help ............................... 2  \nEmail Subscription .......................... 2  \nGeneral Instructions ......................... 2  \nA. Who Must File ........................ 2  \nB. Organizations Not Required To File Form  \n990 or 990-EZ ........................ 3  \nC. Sequencing List To Complete the Form and Schedules ........................ 4  \nD. Accounting Periods and Methods ........... 5  \nE. When, Where, and How To File ............ 6  \nF. Extension of Time To File ................. 6  \nG. Amended Return/Final Return ............. 6  \nH. Failure-To-File Penalties ................. 6  \nI. Group Return .......................... 7  \nJ. Requirements for a Properly Completed Form 990 ............................ 7  \nSpecific Instructions ......................... 8  \nHeading. Items A–M ...................... 8  \nPart I. Summary ........................  10  \nPart II. Signature Block ...................  10  \nPart III. Statement of Program Service Accomplishments .....................  11  \nPart IV. Checklist of Required Schedules ......  11  \nPart V. Statements Regarding Other IRS Filings and Tax Compliance ..............  15  \nPart VI. Governance, Management, and Disclosure ..........................  19  \nPart VII. Compensation of Officers, Directors,  \nTrustees, Key Employees, Highest Compensated Employees, and Independent Contractors ................ 25  \nPart VIII. Statement of Revenue ............. 37  \nPart IX. Statement of Functional Expenses .....  42 Part X. Balance Sheet ....................  47  \nPart XI. Reconciliation of Net Assets .......... 50  \nPart XII. Financial Statements and Reporting ... 50  \nBusiness Activity Codes ..................... 52  \nGlossary ................................ 53  \nAppendix of Special Instructions to Form 990  \nContents .............................  75  \nContents Page  \nAppendix A. Exempt Organizations Reference Chart ................................ 76  \nAppendix B. How To Determine Whether an Organization’s Gross Receipts Are Normally $50,000 (or $5,000) or Less ................  77  \nAppendix C. Special Gross Receipts Tests for Determining Exempt Status of Section 501(c)(7) and 501(c)(15) Organizations ............  77  \nAppendix D. Public Inspection of Returns ......... 78  \nAppendix E. Group Returns—Reporting Information on Behalf of the Group ........... 81  \nAppendix F. Disregarded Entities and Joint  \nVentures—Inclusion of Activities and Items ..... 83  \nAppendix G. Section 4958 Excess Benefit Transactions ........................... 85  \nAppendix H. Forms and Publications To File or Use ................................. 90  \nAppendix I. Use of Form 990 or 990-EZ To Satisfy State Reporting Requirements .............. 92  \nAppendix J. Contributions .................... 92  \nAppendix K. Reporting Information for Section 501(c)(21) Black Lung Trusts ............... 95  \nIndex ................................... 97  \nFuture Developments  \nFor the latest information about developments related to Form 990 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form990)[ ](go to IRS.gov/Form990)[IRS.gov/Form990](go to IRS.gov/Form990) .  \nPurpose of Form  \nForms 990 and 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033.  \nAn organization’s completed Form 990 or 990-EZ, and a section 501(c)(3) organization’s Form 990-T, Exempt Organization Business Income Tax Return, are generally available for public inspection as required by section 6104. Schedule B (Form 990), Schedule ","cbCaio3QuRMihcAi","https://ap.wps.com/l/cbCaio3QuRMihcAi","pdf",1206873,102,"English","# Contents Page Purpose of Form\n## Phone Help\n## Email Subscription\n## General Instructions\n## A. Who Must File\n## B. Organizations Not Required To File Form 990 or 990-EZ\n## C. Sequencing List To Complete the Form and Schedules\n## D. Accounting Periods and Methods\n## E. When, Where, and How To File\n## F. Extension of Time To File\n## G. Amended Return/Final Return\n## H. Failure-To-File Penalties\n## I. Group Return\n## J. Requirements for a Properly Completed Form 990\n# Specific Instructions\n## Heading. Items A–M\n## Appendix of Special Instructions to Form 990\n## Appendix A. Exempt Organizations Reference Chart\n## Appendix D. Public Inspection of Returns\n## Index","[{\"question\":\"What is the purpose of Form 990 and the related 990-EZ instructions?\",\"answer\":\"Forms 990 and 990-EZ are used by eligible organizations to provide the IRS with information required by section 6033. The instructions explain how to complete the return and what information must be supplied.\"},{\"question\":\"Which organizations generally must file Form 990 or 990-EZ?\",\"answer\":\"Most tax-exempt organizations required to file annual information returns with the IRS use Form 990 or 990-EZ. The instructions include a section titled “Who Must File” and also cover organizations not required to file Form 990 or 990-EZ.\"},{\"question\":\"How does public inspection of returns work for Form 990?\",\"answer\":\"Completed Form 990 or 990-EZ is generally available for public inspection as required by section 6104. The instructions also explain which parts of Schedule B may be open to public inspection for certain filers, and direct readers to Appendix D for details.\"}]","Instructions for Form 990 Return of Organization Exempt From Income Tax - Purpose and General Instructions | PDF",1789843229,36]